"Scientific research" Almanac

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  APPLICATION OF THE EUROPEAN SCHEMES FOR HUMAN CAPITAL DEVELOPMENT IN BULGARIA

  Human capital development requires lots of investments. They can actually be estimated and implemented by an individual, a business organization or the state. The usefulness of the investments is evaluated in terms of the effectiveness which they bring to the development of subjects and the implementation of their knowledge, skills and habits. The ... Human capital development requires lots of investments. They can actually be estimated and implemented by an individual, a business organization or the state. The usefulness of the investments is evaluated in terms of the effectiveness which they bring to the development of subjects and the implementation of their knowledge, skills and habits. The European Union funds various projects and schemes for unemployed and employed people related to the human factor development: „Back to Work”, „Development”, „Adaptability”, „I can”. We have tried to outline the main features of the above schemes. We analyzed them in terms of their realization putting emphasis on two regions with the highest unemployment rate – Montana and Smolyan. Particular atten¬tion is paid to the scheme „I can” and in particular to statistical data analyses and their links to data from the empirical research among service providers and individuals in¬volved in the scheme. We used data from the Employment Agency, opinions of experts and professionals engaged in implementing the schemes and based on the analysis we reached certain conclusions and offered some proposals.

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  ORGANIZATION OF WORK IN A BRANCH OF AN INSURANCE COMPANY

  One of the most commonly used forms for insurance activity in Bulgaria is the establishment of a branch. The opening of a branch is possible. It is the right of an insurer domiciled in a Member State but is an obligation of an insurer from a third country. This means that the insurer from a Member State may use any of the other options for ... One of the most commonly used forms for insurance activity in Bulgaria is the establishment of a branch. The opening of a branch is possible. It is the right of an insurer domiciled in a Member State but is an obligation of an insurer from a third country. This means that the insurer from a Member State may use any of the other options for conducting insurance business whereas an insurer from a third country may conduct insurance and reinsurance only after entering the branch in the commercial register under the provisions of the Commerce Act. It is these different options that directed the author's interest in the chosen topic. The main objective pursued in the proposed project is to trace the historical development of regulations about how to conduct insurance business in our country, to give a legal description of the branch of an insurer and to compare an insurer in an EU Member State and an insurer from a third country.

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  SOME PROBLEMS OF ACCOUNTING TRAINING IN BULGARIA’S STATE HIGHER ECONOMIC SCHOOLS AND OPPORTUNITIES FOR ITS OPTIMIZATION AT „D. A. TSENOV” – SVISHTOV

  Accounting training is an integral part of the training of specialists in the field of economy not only in Bulgaria but also worldwide. This fact makes the problem of its content and quality significant and topical. In this context, the current practice of accounting training in our country’s higher economic state schools is studied. Guidelines ... Accounting training is an integral part of the training of specialists in the field of economy not only in Bulgaria but also worldwide. This fact makes the problem of its content and quality significant and topical. In this context, the current practice of accounting training in our country’s higher economic state schools is studied. Guidelines are proposed based on comparative analysis for its improvement at „D. Tsenov” – Svishtov in line with the modern national and European priorities and practices.